Consent to Disclosure and Use
You can find the previous version of the terms here.
Last updated: June 1, 2025
IRS Regulation 26 C.F.R. § 301.7216-3
The Client understands and agrees that the Firm may perform certain Services under this Agreement through its affiliates, subsidiaries, and external service providers (each, a “Service Provider”), including providers located outside of the United States. These Service Providers may include third-party platforms or contractors used for tax software, document management, data storage, electronic filing, technical support, and other functions essential to service delivery. The Firm may disclose the Client’s tax return information, including complete tax returns and personally identifiable information such as the Client’s Social Security Number, only to the extent necessary to perform the Services.
By executing this Agreement, the Client (and, if applicable, the Client’s spouse) provides informed and voluntary consent under 26 U.S.C. § 7216 and applicable Treasury Regulations to the following:
1. Disclosure by the Firm to its affiliates and/or Service Providers, and their subcontractors, of all tax return information necessary to deliver the Services.
2. Use by such affiliates and Service Providers—including subcontractors—of the tax return information solely for the purpose of fulfilling the engagement.
3. Disclosure and use of tax return information in jurisdictions outside the United States where such Service Providers may operate.
4. Disclosure by the Firm to platforms used by the Client (such as a partner portal or system) for the purpose of providing the Client with access to tax return information and facilitating completion, review, or e-filing of such returns.
5. The Firm’s use of Client information to improve internal processes, quality assurance, and regulatory compliance, subject to applicable confidentiality obligations.
The Client acknowledges that the Firm does not control or guarantee the data security or regulatory compliance practices of independent Service Providers, including those located outside the United States. Disclosures made to such parties may be subject to privacy standards and enforcement regimes different from those under U.S. law.
This consent remains effective for the duration of the Services and any renewal or extension thereof. The Client may revoke consent at any time in writing; however, doing so may materially impair the Firm’s ability to continue performing the Services. In such case, the Firm reserves the right to withdraw from the engagement.
If the Client believes their tax return information has been disclosed or used improperly, they are encouraged to contact the Treasury Inspector General for Tax Administration (TIGTA) at 1-800-366-4484.
